This paper presents microstrip reflectarray design using variable size unit cell approach for 26 GHz, and investigates the effect of feed antenna distance to the surface. The unit cell structure is made up of a 1.5 mm foam layer (εr=1.37) and a 0.787 mm substrate layer (εr=2.2) between the ground and reflective layers. Two arrays of 14λx14λ in size were designed to reflect the incoming wave in the θ=25º direction; the distance to the feed was 160 mm in one design and 320 mm in the other design. Simulation results show gain of 30.2 dBi for the former and 29.8 dBi for the latter. 3-dB gain bandwidths were 11 % and 14 %, respectively